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Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money. Due to insufficient funding supply, private universities mainly focus on the allocation and utilization of fixed assets, which reflects the overall characteristics of cautious allocation, maximum utilization, and delayed elimination in the actual management of fixed assets. This article aims to conduct research and analysis on the entire lifecycle process of the allocation, use, and disposal of fixed assets in private universities, summarize the problems existing in the internal control of fixed assets in private universities, and propose corresponding countermeasures and suggestions in a targeted manner.
Ma et al. (Mon,) studied this question.